Step 1: Understand the Setup.
Rectangle $ABCD$ has dimensions $80$ cm $\times$ $60$ cm. Rectangle $PQRS$ is drawn inside it, leaving a uniform border of width $x$ cm on all four sides. The area of $PQRS$ is half the area of $ABCD$.
Step 2: Express the Dimensions of PQRS.
Since $x$ cm is removed from both sides (left and right), the length of $PQRS$ is $(80 - 2x)$ cm. Similarly, the width is $(60 - 2x)$ cm.
Step 3: Set Up the Area Equation.
Area of $ABCD = 80 \times 60 = 4800$ cm$^2$. Area of $PQRS = \dfrac{1}{2} \times 4800 = 2400$ cm$^2$. So: \[ (80 - 2x)(60 - 2x) = 2400 \]
Step 4: Expand and Simplify.
\[ 4800 - 160x - 120x + 4x^2 = 2400 \] \[ 4x^2 - 280x + 4800 - 2400 = 0 \] \[ 4x^2 - 280x + 2400 = 0 \] Dividing throughout by 4: \[ x^2 - 70x + 600 = 0 \]
Step 5: Solve the Quadratic Equation.
Using the quadratic formula: \[ x = \frac{70 \pm \sqrt{70^2 - 4 \times 600}}{2} = \frac{70 \pm \sqrt{4900 - 2400}}{2} = \frac{70 \pm \sqrt{2500}}{2} = \frac{70 \pm 50}{2} \] This gives $x = \dfrac{70+50}{2} = 60$ or $x = \dfrac{70-50}{2} = 10$.
Step 6: Select the Valid Solution.
If $x = 60$, then the width of $PQRS$ becomes $60 - 120 < 0$, which is impossible. So $x = 10$ cm. \[ \boxed{x = 10 \text{ cm}} \]